Vehicle Registration Tax

Vehicle Registration Tax is a tax charged when one registers a new or imported used vehicle in Ireland. Vehicle Registration Tax is chargeable on registration of a motor vehicle in the State. All motor vehicles in the State, other than those brought in temporarily by visitors, must be registered with the Revenue Commissioners. A vehicle must be registered before it can be licensed for road tax purposes.

When must I pay VRT?

An appointment to have your vehicle inspected at an NCT centre must be made within 7 days of the vehicle entering the State in order to register and pay Vehicle Registration Tax (and any other tax liabilities due on the vehicle). The National Car Testing Service NCTS administer Vehicle Registration Tax on behalf of the revenue commissioners.

You must then complete the registration process and VRT must be paid within 30 days of the vehicle entering the state. In some cases, such as when transferring residence to Ireland from another state you may be exempt from Vehicle Registration Tax provided you meet certain criteria. You will then be issued a registration number. You can then purchase number plates for your vehicle and pay your motor tax.

It should be noted that an unregistered vehicle may be detained or seized by Revenue Officials or by An Garda Siochana.

How is VRT calculated?

The revenue commissioners calculate VRT based on the Open Market Selling Price (OMSP)of the vehicle in Ireland.

How much VRT must I pay?

The rate at which it is charged depends on the type of vehicle being registered. For standard passengers cars the tax rate of is based on the CO2 emissions of the car. For commercial vehicle the tax rate is either 13.3% or €200. Some vehicles are exempt from VRT such as ambulances and fire engines. Finally motorcycles are taxed at a rate based on engine size in cc’s.